On August 1, Cullumber, Inc. exchanged productive assets with Riverbed, Inc. Cullumber's asset is referred to below as "Asset A and Riverbed'is referred to as "Asset B." The following facts pertain to these assets. Asset A Asset B $128,640 $147.400 53,600 62,980 Original cost Accumulated depreciation (to date of exchange) Fair value at date of exchange Cash paid by Cullumber, Inc Cash received by Riverbed, Inc 80,400 100,500 20,100 20.100 Assuming that the exchange of Assets A and B has commercial substance, record the exchange for both Cullumber, Inc. and Riverbed, Inc. in accordance with generally accepted accounting principles. (Round answers to O decimal places, eg,5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Debit Credit Account Titles and Explanation Cullumber Inc's Books Machinery (B) Accumulated Depreciation Machinery (A) | LA Machinery (A) Cash Gain on Disposal of Machinery Riverbed Ins's Books Machinery Accumulated Depreciation Machinery (0) V Cash Machinery (1) Gain on Disposal of Machinery Assuming that the exchange of Assets A and Blacks commercial substance, record the exchange for both Cullumber, Inc. and Riverbed, Inc in accordance with generally accepted accounting principles, (Round intermediate calculations to 5 decimal places, es 1.25124 and final answer to decimal places es 58,971 Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Account Titles and Explanation Cullumber Inc's Books Machinery 95140 Accumulated Depreciation Machinery (A) 53600 Machinery 128640 Cash 20100 Riverbed.inc's Books Machinery (A) Accumulated Depreciation Machinery 62980 Cash 20100 147400 Machinery Gain on Disposal of Machinery